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Art. 324 is van toepassing met ingang van het aanslagjaar 1992 (art. 230, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De administratie mag de juistheid nagaan van de in de artikelen 322 en 333 bedoelde inlichtingen.

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Art. 324 is van toepassing met ingang van 16.07.1994 (art. 58, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)

De administratie mag de juistheid nagaan van de in de artikelen 322, 323 en 323bis bedoelde inlichtingen.

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